65. Accounts and books to be kept
165. Accounts and books to be kept:-
(1) Every society shall keep the following accounts and books;—
(1) A register of members including persons nominated under Section 38 in Form T.
(2) A register of shares.
(3) A register of debentures and bonds (where capital is raised by debentures and bonds).
(4) Minute book recording proceedings of general meetings.
(5) Minute book recording proceedings of committee meetings.
(6) Cash book.
(7) General ledger and personal ledger.
(8) Stock register.
(9) Property register.
(10) Register of audit objections and their rectification.
(11) Such other accounts and books as from time to time be specified by the State Government by special-or general order for any society or class of societies.
1[(2) Where the State Government directs by order as provided under sub- section (2A) of Section 81 that the cost audit of any society or class of societies shall be conducted, such society or class of societies shall, in addition to the accounts and books required to be kept under sub-rule (i), also maintain such books, records and accounts in such manner as the State Government may specify by general or special order from time to time for the purposes of cost audit.]